Purpose While the literature has primarily focused on the influence of accounting professional culture and work patterns–such as long working hours and a high-pressure environment–on accountants' ethical issues at home, this study explores the cultural and political effects on such issues. Specifically, it critically examines how the Confucian concept of filial piety and the one-child policy, a population control measure that the Chinese government introduced in 1979, contribute to ethical issues that accountants in small Chinese domestic accounting firms face at home. Design/methodology/approach Qualitative research methods are employed: semi-structured interviews with 26 accountants, both males and females, in Shandong in 2024, Confucius's birthplace, and a documentary analysis of the one-child policy (1979–2015) and recent cultural developments. The analysis is framed using Clark's border theory, which examines the flexibility and permeability of borders between professional and familial domains. Findings These accountants struggle to fulfil their ethical obligation of filial piety, a fundamental principle in Chinese ethical frameworks, given the demanding nature of accounting work, characterised by long hours and frequent business trips. China's one-child policy has exacerbated this ethical burden, as they lack siblings to share this obligation. The relatively low social status of the accounting profession in China adds another layer of familial pressure, as parents and even extended families may perceive the career as not bringing honour to the family. Originality/value This study contributes to the literature by demonstrating that accounting work intensifies familial burdens, which are exacerbated by China's family planning policy. Beyond the previously studied conflict with motherhood, this study reveals an intensified burden of filial piety. Furthermore, it shows that these tensions reflect deeper structural conflicts between the profession's demands and Chinese cultural–political frameworks, and between professional identity and familial expectations of prestige and honour.
Yuxuan Wang (Tue,) studied this question.